Revert "Tags scan: Also find the first line in a buffer"

This reverts commit 1fbe1f7f503e473e6a3a14f44451c4e6e5f043a4.

lisp/org.el

@@ -9967,7 +9967,7 @@ MATCHER is a Lisp form to be evaluated, testing if a given set of tags
 qualifies a headline for inclusion.  When TODO-ONLY is non-nil,
 only lines with a TODO keyword are included in the output."
   (require 'org-agenda)
-  (let* ((re (concat "^" outline-regexp " *\\(\\<\\("
+  (let* ((re (concat "[\n\r]" outline-regexp " *\\(\\<\\("
 		     (mapconcat 'regexp-quote org-todo-keywords-1 "\\|")
 		     (org-re
 		      "\\>\\)\\)? *\\(.*?\\)\\(:[[:alnum:]_@:]+:\\)?[ \t]*$")))
@@ -9999,7 +9999,7 @@ only lines with a TODO keyword are included in the output."
 	(catch :skip
 	  (setq todo (if (match-end 1) (org-match-string-no-properties 2))
 		tags (if (match-end 4) (org-match-string-no-properties 4)))
-	  (goto-char (setq lspos (match-beginning 0)))
+	  (goto-char (setq lspos (1+ (match-beginning 0))))
 	  (setq level (org-reduced-level (funcall outline-level))
 		category (org-get-category))
 	  (setq i llast llast level)